- Definition

The costs incurred in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, excluding in-process research and development acquired in a business combination consummated during the period. Excludes software research and development, which has a separate concept.

+ References+ Details

Collaborative and Other Relationships Collaborative and Other Relationships - Collaboration Agreement (Details) (USD $)	3 Months Ended		9 Months Ended			3 Months Ended	1 Months Ended			3 Months Ended	1 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Mar. 31, 2014 Eisai	Mar. 31, 2014 Sangamo BioSciences	Jan. 31, 2014 Isis Pharmaceuticals	Jan. 31, 2012 Isis Pharmaceuticals	Mar. 31, 2014 Research and development Eisai	Jun. 30, 2014 JAPAN Eisai	Oct. 31, 2014 Subsequent event Isis Pharmaceuticals
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Total upfront and milestone payments					$ 100,000,000	$ 20,000,000
Amount recorded to reflect fair value of options granted									17,700,000
Milestone payments made during period										35,000,000
Research and development	417,174,000	410,017,000	1,393,331,000	1,021,820,000		20,000,000	45,000,000	45,000,000		21,600,000	23,000,000
Additional milestone payment					$ 1,000,000,000	$ 300,000,000